BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.4//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223312Z LAST-MODIFIED:20260613T050321Z UID:10006225-1814356800-1814356800@sc.cpa SUMMARY:(SSOT112/27) Surgent's Business Law Essentials for Practitioners and Controllers DESCRIPTION:Event Description\nThis course covers basic legal principles that every accountant should be familiar with to avoid common legal disputes and costly litigation. By analyzing business law issues from the standpoint and background of accountants and auditors\, this course will help you develop an approach to client and practice issues with a sensitivity and appreciation for potential legal ramifications. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\n\nIdentify the most common legal issues arising in the business context\n State the general legal rules applicable to business situations\n Recognize the role that accountants can play in identifying and resolving legal problems\n Identify compliance aspects of different entity types\n\nMajor Subjects\nContract principles Partnerships and limited liability entities Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Intellectual property Real property law Bankruptcy basics Environmental Law Merger basics \nInstructions\nNone URL:https://sc.cpa/event/ssot112-27-surgents-business-law-essentials-for-practitioners-and-controllers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223313Z LAST-MODIFIED:20260613T050335Z UID:10006227-1814356800-1814356800@sc.cpa SUMMARY:(SSTX100/27) Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms DESCRIPTION:Event Description\nThis course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts\, fiduciary accounting\, and an introduction to or refresher on preparing Form 1041. This practical\, over 300-page manual is an excellent reference source for your practice\, which begins with quite simple cases. Building upon that base throughout the manual\, the course ends with two complicated preparation cases\, one trust and one estate\, each with filled-in forms. \nDesigned For\nAccounting and Financial Professionals whose practice includes the preparation of fiduciary income tax returns \nObjectives\n\nBe aware of fiduciary accounting principles\n Calculate Distributable Net Income and the income distribution deduction \n Prepare Form 1041 and Schedule K-1 \n\nMajor Subjects\nClassifying receipts between income and corpus under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods\, a forms method (Schedule B)\, a code method\, and a shortcut method\, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?; Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year\, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study\, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies\, with filled-in forms \nInstructions\nNone URL:https://sc.cpa/event/sstx100-27-surgents-fiduciary-income-tax-returns-form-1041-workshop-with-filled-in-forms/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223322Z LAST-MODIFIED:20260613T050407Z UID:10006230-1814356800-1814356800@sc.cpa SUMMARY:(SSAA195/27) Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it’s easy to see why it’s more important than ever to ensure that auditors have a good understanding of the requirements and comply with documentation standards. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control.The effective date for the AICPA’s Revised Quality Management Standards is fast approaching. Firms are required to implement the standards by December 15\, 2025. And the firm’s evaluation of the System of Quality Management is required within one year after that. This is not just a matter of tweaking the firm’s existing QM document\, the standard requires a risk assessment process to identify risk and there are new quality objectives that are specified in SQMS 1-3. The AICPA further issued a SAS\, SSARS and SSAE that set forth requirements for quality at the engagement level. The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. We will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements\, and best practices. We will address the new QM standards. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\n\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative\n Recognize changes in Quality Management standards\n Recognize key trends in recent peer review deficiencies noted\n Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration\n Implement best practices to help ensure overall engagement quality \n\nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa195-27-surgents-avoiding-deficiencies-in-peer-reviews-focus-on-engagement-quality/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223409Z LAST-MODIFIED:20260613T044332Z UID:10006233-1814356800-1814356800@sc.cpa SUMMARY:(SSTX137/27) Surgent's The Complete Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business\, and IRS penalties for noncompliance have risen dramatically in recent years. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\n\nDistinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees\n Understand what is needed to complete Forms W-2\, 1099-MISC\, 1099-R\, and SS-8\n Understand the gig economy and the payroll tax responsibilities associated with it\n\nMajor Subjects\nPayroll tax requirements for wages\, including wages subject to the .9 percent tax\, employee benefits and reimbursements\, nonqualified deferred compensation\, stock options\, and tips Fringe benefits issues\, such as health insurance\, life insurance\, cafeteria plan benefits\, accountable and non-accountable plans\, standard mileage rates\, and per diem rates Special issues — Using a common paymaster\, how to file W-2s after a takeover\, merger\, or acquisition\, and state and local tax withholding Statutory employees\, independent contractors\, and possible changes to Section 530 relief Penalties — Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans\, and Section 401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9\, W-9\, W-2\, 1099\, 1099-NEC\, SS-8\, and 940 Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx137-27-surgents-the-complete-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223411Z LAST-MODIFIED:20260613T044337Z UID:10006237-1814356800-1814356800@sc.cpa SUMMARY:(SSAA158/27) Surgent's Business Combinations - U.S. GAAP vs. IFRS DESCRIPTION:Event Description\nThis course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3). While these standards are very similar\, as is the case with many areas of U.S. GAAP vs. IFRS\, there are notable differences that are helpful to understand. Note that this course is not intended to provide an exhaustive discussion of these differences. \nDesigned For\nAccounting professionals \nObjectives\n\nList the key steps in the acquisition method for business combinations\n Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations\n Identify some of the key differences between ASC Topic 805 and IFRS 3\n\nMajor Subjects\nDetermining the acquisition date Recognizing and measuring the identifiable assets acquired\, the liabilities assumed\, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments \nInstructions\nNone URL:https://sc.cpa/event/ssaa158-27-surgents-business-combinations-u-s-gaap-vs-ifrs/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223416Z LAST-MODIFIED:20260613T050413Z UID:10006246-1814356800-1814356800@sc.cpa SUMMARY:(SSTX259/27) Surgent's Advanced Individual Income Tax Return Issues DESCRIPTION:Event Description\nMost accounting and financial professionals have been preparing individual income tax returns for years\, and while many of the returns are easy\, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients. \nDesigned For\nExperienced Accounting and Financial Professionals who want and need an in-depth knowledge of the most difficult individual-income-tax-return issues \nObjectives\n\nUnderstand the basics of Section 199A\n Understand how to properly report advanced transactions in financial instruments and investments\n Understand the special problems and new issues for the current return\n Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it\n\nMajor Subjects\nNew issues for the current year tax return and Section 199A Installment sales – understanding the complicated issues Form 8582: Passive losses with carryovers – Complicated case with filled-in forms Puts\, calls\, straddling\, and unusual investments – Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues – The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more… At-risk rules: What a return preparer really needs to know Passive loss issues – You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options – reporting key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax – Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example \nInstructions\nNone URL:https://sc.cpa/event/sstx259-27-surgents-advanced-individual-income-tax-return-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223417Z LAST-MODIFIED:20260613T044411Z UID:10006247-1814356800-1814356800@sc.cpa SUMMARY:(SSBM114/27) Surgent's Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques DESCRIPTION:Event Description\nWill we ever get used to the rapid pace of change? Is our organization changing as fast as society? These are just some of the questions that must be asked and will be discussed in this program. Forecasting and budgeting are two words that often draw an adverse reaction from many financial professionals; let us help you turn that upside down with our innovative approach to planning and budgeting. Recent changes in our economy have shown us that our planning process must be far nimbler and allow our organization to shift rapidly. We’ll move beyond the traditional techniques and show you easier ways to complete the process while cutting out the political pitfalls that end up causing a lack of accountability and can be demotivating to the staff. During the seminar we will cover such topics as the sales/income plan\, capital equipment planning\, the “one-year operating plan” (formerly referred to as a budget)\, the “monthly operating plan\,” cash planning\, risk planning\, and much more! Join us for this seminar as we help you streamline your forecasting and budgeting processes\, which turns into a win-win for the employees and the organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nDevelop a one-year operating plan (formerly referred to as a budget)\n Avoid the political pitfalls that often come with the forecasting and budgeting processes and inhibit change\n Maximize the usefulness of the forecasts developed for the organization\n Perform a financial risk analysis\n Perform an EVA analysis (PV\, ROI and Modified ROI)\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nBuilding change into the planning process Sales/income plan Intermediate planning Technology plan Capital equipment planning One-year operating plan Monthly planning Cash plan Risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssbm114-27-surgents-innovative-forecasting-and-budgeting-moving-beyond-the-traditional-techniques/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223418Z LAST-MODIFIED:20260613T050611Z UID:10006248-1814356800-1814356800@sc.cpa SUMMARY:(SSTX169/27) Surgent's This Year's Best Income Tax\, Estate Tax\, and Financial-Planning Ideas DESCRIPTION:Event Description\nWith different tax rates for individuals and trusts\, tax planning takes on more importance. New legislation increases the importance of generating new ideas for financial planning and saving for retirement. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments. \nDesigned For\nAll Accounting and Finance Professionals\, especially those who want to provide the best up-to-the-minute tax advice \nObjectives\n\nUnderstand life insurance for both income and estate planning\n Identify strategies that are effective following estate and gift tax reform\n Understand options available to baby boomers as they reach retirement in light of Social Security\n Prepare for potential legislative changes to retirement and estate planning\n\nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of key provisions enacted under The One Big Beautiful Bill Act (OBBBA) The SECURE 2.0 Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency and digital assets – understand the new Form 1099-DA for reporting digital assets The best new income tax and estate-planning ideas The changing Social Security landscape: long-term solvency issues and what it means for retirement planning Creative charitable giving strategies Financial planning strategies Maximizing retirement plan benefits Using intentionally defective grantor trusts Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Life insurance Up-to-the-minute ideas reflecting new tax law changes in cases\, regulations\, and rulings \nInstructions\nNone URL:https://sc.cpa/event/sstx169-27-surgents-this-years-best-income-tax-estate-tax-and-financial-planning-ideas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223420Z LAST-MODIFIED:20260613T050612Z UID:10006250-1814356800-1814356800@sc.cpa SUMMARY:(SSTX243/27) Surgent's S Corporation Core Tax Issues From Formation Through Liquidation DESCRIPTION:Event Description\nAs experienced staff members master the preparation intricacies of an 1120-S tax return\, they are expected to understand and apply the underlying concepts\, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation\, termination and liquidation. Experienced\, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders. \nDesigned For\nExperienced Accounting and Financial Professionals desiring a comprehensive case approach to understand reasonably complex S corporation issues and problems; also\, Accounting and Financial Professionals who want a comprehensive\, intermediate-level S corpo \nObjectives\n\nPrepare more complicated S corporation returns\n Understand certain advanced concepts of S corporation taxation\n Protect S corporation clients from falling out of S corporation eligibility\n\nMajor Subjects\nWhat exactly is terminating S corporations\, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status\, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and Section 385; Federal Express battled and won\, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing substance over form argument Basis neither increased by phantom income\, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure\, but can I deduct them? How Section 179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a flexible standard of law in regard to closely held entities? \nInstructions\nNone URL:https://sc.cpa/event/sstx243-27-surgents-s-corporation-core-tax-issues-from-formation-through-liquidation/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223421Z LAST-MODIFIED:20260613T044413Z UID:10006251-1814356800-1814356800@sc.cpa SUMMARY:(SSAA191/27) Surgent's Disclosure Requirements for SEC Form 8-K DESCRIPTION:Event Description\nThis course provides an overview of the disclosure requirements for SEC Form 8-K\, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclosure requirements for several of the triggering events requiring the filing of a Form 8-K with the SEC. This course also provides information about how the Form 8-K requirements have evolved over time. \nDesigned For\nFinancial practitioners who want an overview of the disclosure requirements for a Form 8-K \nObjectives\n\nRecognize the overall purpose of the Form 8-K\n Identify the filing deadline for Form 8-K triggering events\n Identify triggering events that require the filing of a Form 8-K\n Recognize overall disclosure requirements for a Form 8-K\n\nMajor Subjects\nThe overall purpose of the Form 8-K Triggering events for filing the Form 8-K Filing deadline for the Form 8-K \nInstructions\nNone URL:https://sc.cpa/event/ssaa191-27-surgents-disclosure-requirements-for-sec-form-8-k/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223424Z LAST-MODIFIED:20260613T050612Z UID:10006254-1814356800-1814356800@sc.cpa SUMMARY:(SSAA160/27) Surgent's Best Practices in Not-for-Profit Accounting and Reporting DESCRIPTION:Event Description\nDon’t just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership\, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 20 focused exercises are included to illustrate and refine today’s best practices in not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nPrepare impactful financial statements that clearly communicate a not-for-profit’s financial story\n Select the accounting and reporting options that work best for the individual not-for-profit\n Confidently apply today’s not-for-profit accounting and reporting requirements\n\nMajor Subjects\nThe key requirements\, options\, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to apply them;effectively and efficiently How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa160-27-surgents-best-practices-in-not-for-profit-accounting-and-reporting/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223512Z LAST-MODIFIED:20260613T044414Z UID:10006255-1814356800-1814356800@sc.cpa SUMMARY:(SSTX195/27) Surgent's Max the Tax: Tax Impacts on Exit Planning DESCRIPTION:Event Description\nThis “jeopardy”-style\, interactive game introduces tax advisors to the fundamentals of exit planning strategies. After exploring some essential concepts\, key principles\, and sophisticated techniques regarding the sale of a business\, the “contestant” will put their skills to the test in navigating everyday questions that must be addressed by a tax advisor. \nDesigned For\nCPAs in industry and public accounting who want to gain an understanding of exit planning considerations for their clients \nObjectives\n\nUnderstand key issues regarding exit planning\n Discuss tax implications of exit planning strategies\n\nMajor Subjects\nDiscussion of capital gain planning Transaction analysis and reporting Elements of a tax-free reorganization Overview of non-federal taxes: state tax implications\, estate taxes\, gift taxes\, generation-skipping taxes\, and property taxes \nInstructions\nNone URL:https://sc.cpa/event/sstx195-27-surgents-max-the-tax-tax-impacts-on-exit-planning/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223518Z LAST-MODIFIED:20260613T044511Z UID:10006266-1814356800-1814356800@sc.cpa SUMMARY:(SSTX163/27) Surgent's Handbook for Mastering Basis\, Distributions\, and Loss Limitation Issues for S Corporations\, LLCs\, and Partnerships DESCRIPTION:Event Description\nThe most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules. \nDesigned For\nAccounting and Financial Professionals who prepare both individual and flow-through business entity tax returns and need a thorough grasp of these significant issues. This course is a must to help reduce and avoid this exposure to malpractice. \nObjectives\n\nDetermine initial basis and organizing tax-free under Section 351 and Section 721 \n Understand what affects basis and how to treat distributions \n Pass the four loss limitation hurdles to deduct pass-through losses \n\nMajor Subjects\nTimely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation;; Passthrough basis calculations required as attachments to certain individual returns; Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust?; How Section 179 limitations affect basis and how tax-benefit rule is applied; Basis implications of personal assets converted to business use; How to calculate basis of inherited qualified and joint tenancy property; Tax basis capital account reporting requirements; S corporations: Beware of final IRS regulations regarding open debt; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS’s recent focus on at-risk basis for shareholders; recognize how AAA applies or doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules\, and temporary post-termination rules for eligible corporations\, which will be important for S corps returning to C corps; LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under Section 704 & for at-risk under Section 465; recognize how recourse\, nonrecourse\, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and at-risk basis; review Section 754 step-up in basis rules; the economic effect equivalence test or dumb-but-lucky rule; learn to apply the complex rules of distribution of cash vs. property\, and the basis treatment of charitable contributions and foreign taxes paid; \nInstructions\nNone URL:https://sc.cpa/event/sstx163-27-surgents-handbook-for-mastering-basis-distributions-and-loss-limitation-issues-for-s-corporations-llcs-and-partnerships/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223518Z LAST-MODIFIED:20260613T050617Z UID:10006267-1814356800-1814356800@sc.cpa SUMMARY:(SSAA227/27) Surgent's Goodwill Impairment - An Essential Guide DESCRIPTION:Event Description\nThis course provides an overview of goodwill impairment testing. This course focuses on topics such as the initial recognition of goodwill and subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses the disclosure requirements for goodwill. \nDesigned For\nAccounting professionals \nObjectives\n\nIdentify the recognition requirements related to goodwill\n Recognize overall characteristics of goodwill impairment testing\n Differentiate between the qualitative and quantitative test of goodwill impairment\n Identify key characteristics of the accounting alternative for goodwill\n List the key disclosure requirements for goodwill and goodwill impairment losses\n\nMajor Subjects\nInitial recognition of goodwill Subsequent measurement requirements including the accounting alternative allowed for certain eligible entities Disclosure requirements for goodwill \nInstructions\nNone URL:https://sc.cpa/event/ssaa227-27-surgents-goodwill-impairment-an-essential-guide-2/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223519Z LAST-MODIFIED:20260613T050618Z UID:10006269-1814356800-1814356800@sc.cpa SUMMARY:(SSTX275/27) Surgent's Taxation of the Mobile Workforce DESCRIPTION:Event Description\nToday’s workforce looks a lot different than it used to. With more people working from home and across state lines\, employers must examine withholding and unemployment laws in a new light. In this course\, we will examine tried and true rules in this area and examine statutes that are still developing. Using real-life examples and discussion\, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue so you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nRecall which states do not have an income tax\n Determine when employer withholding obligations exist\n Recognize how withholding obligations are affected by reciprocal agreements between states\n Identify where employers are obligated to pay unemployment for employees\n\nMajor Subjects\nWhat states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out-of-state employee? \nInstructions\nNone URL:https://sc.cpa/event/sstx275-27-surgents-taxation-of-the-mobile-workforce/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223520Z LAST-MODIFIED:20260613T044512Z UID:10006270-1814356800-1814356800@sc.cpa SUMMARY:(SSAA275/27) Surgent's Technology Trends and Hot Topics Impacting the Accounting Profession DESCRIPTION:Event Description\nThe benefits and related risks of utilizing new technology have never been greater for those in the accounting profession. From Artificial Intelligence (AI)\, Robotic Process Automation (RPA)\, and Audit Data Analytics (ADA) to cloud-based software solutions and generative AI platforms like ChatGPT\, the business technology landscape is evolving at an unprecedented pace. Accordingly\, accounting professionals must proactively adapt to these changes\, with a strong grasp of both the benefits and the risks associated with these tools.In this course\, we’ll explore key trends\, including the practical applications of generative AI tools like ChatGPT\, and focus on cybersecurity risks and best practices that will allow accounting professionals to help our clients navigate these exciting but challenging times. In addition\, we’ll review the relevant guidance on audit evidence found in SAS 142\, which guides the use of technology on our professional engagements. \nDesigned For\nCPAs in public practice with accounting\, financial reporting\, or attest responsibilities \nObjectives\n\nIdentify the business drivers of companies today and the need for data-driven decision-making\n Identify other current trends in information technology applications for clients and auditors\n Discuss SAS 142 and how it applies to audit methodologies using technology\n Explain how auditors are integrating audit data analytics into the audit process\n\nMajor Subjects\nData-driven decision-making processes Top technology trends and related risks\, including cloud computing\, AI\, ChatGPT\, RPA\, and blockchain applications Fraud statistics and cyber threats Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa275-27-surgents-technology-trends-and-hot-topics-impacting-the-accounting-profession/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223611Z LAST-MODIFIED:20260613T044016Z UID:10006280-1814356800-1814356800@sc.cpa SUMMARY:(SSAA239/27) Surgent's Management's Discussion and Analysis - What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of the rules and regulations with respect to the management’s discussion and analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A has been\, and continues to be\, a primary focus area of the SEC when reviewing public company filings. In fact\, it has consistently ranked in the top 10 of the most frequent comment letters issued by the SEC. \nDesigned For\nFinancial practitioners who want an overview of the objectives and focus areas related to MD&A \nObjectives\n\nIdentify the SEC Regulation applicable to MD&A\n Recognize the primary objective and focus areas related to MD&A\n Identify key information that should be included within a company’s MD&A\n Recognize the types of transactions that should be discussed in MD&A\n Identify methods to enhance the presentation of MD&A\n\nMajor Subjects\nThe overall importance of the rules and regulations with respect to the Management’s Discussion and Analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of the SEC requirements in this area; Best practices offered by the SEC Comment letter examples pertaining to this area \nInstructions\nNone URL:https://sc.cpa/event/ssaa239-27-surgents-managements-discussion-and-analysis-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223612Z LAST-MODIFIED:20260613T044021Z UID:10006282-1814356800-1814356800@sc.cpa SUMMARY:(SSTX108/27) Surgent's Advanced Critical Tax Issues for S Corporations DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses\, you will learn something new in this course. \nDesigned For\nAll practitioners and controllers who have attended a basic S corporation course and want to understand more complex issues and their practical implications \nObjectives\n\nUnderstand how stock basis\, AAA\, and other limitations are determined \n Appreciate how corporation planning can be used in an S corporation to change the effects of the one-class-of-stock rule\n Understand what S corporation issues are being debated with the Service\, settled in courts\, and guided by administrative decisions\n\nMajor Subjects\nInclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course Final regulations on eligible terminated S corporations (ETSCs) Cases\, rulings\, and tax law changes affecting S corporations Compensation planning in S corporations\, including limitations in a family-controlled business; self-employment tax issues\, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations\, AAA\, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders\, including buy-sell agreements\, QSubs\, ESBTs\, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting\, basis\, statute of limitations\, and tax return due dates New cases on revocation of S election in bankruptcy court and documentation of open account indebtedness and Chief Counsel Advice on carryover of losses for ESBTs \nInstructions\nNone URL:https://sc.cpa/event/sstx108-27-surgents-advanced-critical-tax-issues-for-s-corporations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223613Z LAST-MODIFIED:20260613T044023Z UID:10006284-1814356800-1814356800@sc.cpa SUMMARY:(SSAA229/27) Surgent's Understanding the High-Stakes Mega Issues in A&A Today DESCRIPTION:Event Description\nWith so much of significance going on currently in the world of A&A today\, you need to be able to make sense of the key drivers of our profession. In this course\, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike.Specifically\, because technology is rapidly transforming our profession\, we’ll review current trends and risks related to technology. Next\, while many COVID-19 accounting considerations have passed\, the issue of going concern is likely to last for the next several accounting periods. We’ll review the disclosure and reporting issues related to this complex topic. With the private company implementation date for ASC 842 now here\, we’ll review the new lease accounting guidance. Then\, we’ll wrap up the course with a discussion of peer review findings and engagement quality initiatives. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry – controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nRecall key concepts related to data-driven decision-making and technology trends\n Identify key disclosure and reporting considerations related to going concern\n Apply the FASB’s new lease accounting guidance\, ASU No. 2016-02\n Recall the AICPA engagement quality initiatives and peer review results\n\nMajor Subjects\nTechnology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842\, Leases\, implementation challenges\, and ongoing accounting Engagement quality update \nInstructions\nNone URL:https://sc.cpa/event/ssaa229-27-surgents-understanding-the-high-stakes-mega-issues-in-aa-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223614Z LAST-MODIFIED:20260613T044024Z UID:10006286-1814356800-1814356800@sc.cpa SUMMARY:(SSAA240/27) Surgent's ASC 606 Insights: Managing Variable Consideration and Modifications DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes considerations relating to variable consideration and accounting for contract modifications. This course also addresses the accounting considerations related to significant financing components. \nDesigned For\nProfessionals interested in challenges to revenue recognition under ASC 606 \nObjectives\n\nRecognize the importance of accurate estimation of variable payments for revenue recognition\n Determine the effects of contract modifications on revenue recognition\n Determine appropriate methods for estimating uncertain payment amounts\n Distinguish between contracts with and without significant financing components\n Select the appropriate revenue recognition method for a contract modification\n\nMajor Subjects\nModifications to product specifications Requests for additional services Alterations in delivery timelines Constraining estimates Different types of variable payments in contracts\, including discounts\, rebates\, and bonuses \nInstructions\nNone URL:https://sc.cpa/event/ssaa240-27-surgents-asc-606-insights-managing-variable-consideration-and-modifications/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223619Z LAST-MODIFIED:20260613T044130Z UID:10006291-1814356800-1814356800@sc.cpa SUMMARY:(SSTX130/27) Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp DESCRIPTION:Event Description\nThe life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family. \nDesigned For\nPractitioners with small business clients that will eventually sell that business to third parties or family members that need advice regarding exiting the business \nObjectives\n\nUnderstand the process of selling a business from finding a buyer to completing the sale\n Understand how business brokers operate and the fees they charge\n Discuss the difference between selling the business and leaving the business: the transition period\n Protect the seller’s interest in a seller-financed sale\n Understand how estate planning and family succession of a business interact\n Understand the use of discounts in transfers of ownership interests to family members\n Discuss when to turn over operations while maintaining control of a family business: drawing distributions from the business for retirement and receiving a step-up in basis at death\n Understand various structuring options for family business succession\n\nMajor Subjects\nHow to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business \nInstructions\nNone URL:https://sc.cpa/event/sstx130-27-surgents-succession-planning-for-the-small-business-owner-finding-the-exit-ramp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223705Z LAST-MODIFIED:20260613T050724Z UID:10006295-1814356800-1814356800@sc.cpa SUMMARY:(SSAA129/27) Surgent's Effective Communications with Management and Those Charged with Governance DESCRIPTION:Event Description\nAs a byproduct of the audit\, the auditor has a responsibility to communicate certain information to management and those charged with governance\, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity\, for example\, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit\, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have a basic level of audit experience \nObjectives\n\nDescribe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260)\n Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265)\n Describe other communications that need to be made outside the entity in certain circumstances\n Create effective communications that enhance client service\n\nMajor Subjects\nRelevant literature Communications to those charged with governance Internal controls communications to management and those charged with governance \nInstructions\nNone URL:https://sc.cpa/event/ssaa129-27-surgents-effective-communications-with-management-and-those-charged-with-governance/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223707Z LAST-MODIFIED:20260613T050818Z UID:10006298-1814356800-1814356800@sc.cpa SUMMARY:(SSTX204/27) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating through the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\n\nRecognize how to craft the appeal protest to best effect the desired findings for your client\n Identify strategies regarding in-person\, correspondence\, or phone conferences with IRS Appeals\n Utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials\n Understand how to prepare and submit a Tax Court petition\n\nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx204-27-surgents-navigating-your-client-through-the-irs-appeals-process-2/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223711Z LAST-MODIFIED:20260613T050013Z UID:10006301-1814356800-1814356800@sc.cpa SUMMARY:(SSAA142/27) Surgent's Annual Accounting and Auditing Update DESCRIPTION:Event Description\nDesigned as an all-you-need-to-know update for accounting\, auditing\, and attestation practitioners at all levels in public accounting and industry\, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB)\, American Institute of Certified Public Accountants (AICPA)\, Public Company Accounting Oversight Board (PCAOB)\, and Securities and Exchange Commission (SEC).On the financial accounting front\, we will cover the FASB’s Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets\, disaggregated expenses\, business combinations\, and leases for entities under common control.Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1\, 2\, and 3 (SQMS 1\, SQMS 2\, and SQMS 3\, respectively)\, SSARS No. 26\, and SAS 146\, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards\, effective December 15\, 2025\, modernize quality management standards to reflect an increased focus on risk assessment\, technology use\, and the presence of outside experts on engagements.We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds.In summary\, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nReview and apply recently issued and proposed FASB\, PCAOB\, SEC\, and AICPA pronouncements;\n Recall and apply AICPA quality management standards (SQMS 1\, SQMS 2\, and SQMS 3)\n Understand the major findings of the FASB’s PIR report for ASC 606 and best practices in applying ASC 606\n Be familiar with other important A&A practice matters you should be aware of\n Recall key provisions in SAS 146 and SSARS No. 26\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRecently issued FASB Accounting Standards Updates\, PCC Update and items on the FASB’s Technical Agenda Recently issued ASUs covering common control leases\, crypto assets (e.g.\, cryptocurrency)\, and income tax disclosures Statement on Quality Management Standards: SQMS 1\, SQMS 2\, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa142-27-surgents-annual-accounting-and-auditing-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223818Z LAST-MODIFIED:20260613T045550Z UID:10006310-1814356800-1814356800@sc.cpa SUMMARY:(SSOT114/27) Surgent's Business Law for Small Business Owners DESCRIPTION:Event Description\nOne of the most intimidating aspects of going into business for yourself is compliance. Tax\, employment\, and regulatory laws are difficult to navigate\, so it often falls on the CPA to know the basics in these areas to help their clients avoid costly litigation. In this course\, we will cover basic compliance areas for small business owners. We will look at the main elements of a contract\, taxation of entity types\, worker classification\, property law\, and many of the other areas that are often overwhelming for small business owners. By being able to speak to these issues\, practitioners will be able to add value and help their small business owner clients grow and thrive. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\n\nIdentify the most common legal issues arising in the business context\n Recognize the role that accountants can play in identifying and resolving legal problems\n Identify compliance aspects of different entity types\n\nMajor Subjects\nContract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law \nInstructions\nNone URL:https://sc.cpa/event/ssot114-27-surgents-business-law-for-small-business-owners/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223912Z LAST-MODIFIED:20260613T045618Z UID:10006316-1814356800-1814356800@sc.cpa SUMMARY:(SSAA168/27) Surgent's ASC 606 Insights: Contract Identification and Performance Obligations DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts and determining performance obligations. \nDesigned For\nProfessionals interested in revenue recognition considerations under ASC 606 \nObjectives\n\nIdentify the criteria for contract validity under ASC 606\n Recognize complexities in multiple contracts with the same customer\n Determine the effects of contract modifications on revenue recognition\n Differentiate between contract cancellations and terminations\n Identify distinct performance obligations within contracts under ASC 606\n Recognize the criteria for determining if goods or services are separately identifiable\n Differentiate between bundled offerings and individual performance obligations\n Determine the impact of customization on performance obligations in contracts\n Recognize the impact of changes in customer requirements on performance obligations\n\nMajor Subjects\nTypes of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Enforceability and payment terms \nInstructions\nNone URL:https://sc.cpa/event/ssaa168-27-surgents-asc-606-insights-contract-identification-and-performance-obligations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223913Z LAST-MODIFIED:20260613T045620Z UID:10006317-1814356800-1814356800@sc.cpa SUMMARY:(SSAA219/27) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, GASB\, and FASB\n Ensure that your accounting and auditing skills stay up-to-date with current requirements\n Be prepared for major changes on the horizon issues\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets Key issues related to nonprofit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa219-27-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223914Z LAST-MODIFIED:20260613T045621Z UID:10006318-1814356800-1814356800@sc.cpa SUMMARY:(SSBM123/27) Surgent's Project Management: Tips\, Tricks\, and Traps DESCRIPTION:Event Description\nRecent economic\, societal\, and political changes have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations\, but often neglected by the smallest companies and entrepreneurs. This course quickly discusses the basics of project management thought and practice and then spends the majority of the time exploring some of the greatest mistakes that can be made\, the ways to avoid them\, and some of the tricks that have been introduced into the discipline. In the program we will explore some of the specific types of project management as well as some of the available software programs to make the task of project management easier. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the importance of project management in parts of the financial function\n See how project management can help an individual executive better organize the department\n Review different types of project management and see which one or ones might be best for the department and organization\n Explore some of the project management software suited for the small to medium size enterprise\n\nMajor Subjects\nContrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile\, Scrum\, Waterfall\, Critical path\, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders \nInstructions\nNone URL:https://sc.cpa/event/ssbm123-27-surgents-project-management-tips-tricks-and-traps/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223914Z LAST-MODIFIED:20260613T045623Z UID:10006319-1814356800-1814356800@sc.cpa SUMMARY:(SSTX166/27) Surgent's Tax Aspects of Home Offices and Vacation Homes DESCRIPTION:Event Description\nThe purpose of this course is to provide a practical and in-depth analysis of the significant tax planning advantages and strategies related to owning a principal residence for use as a home office and/or vacation home for upper-income taxpayers. \nDesigned For\nCPAs who wish to assist clients with the home office deduction and/or vacation home issues \nObjectives\n\nDistinguish a pure residence from a mixed-use residence and how Section 280A applies\n Discuss the application of Section 280A to a vacation home that is also rented out during part of the year\n Identify the issues related to the use of the residence as a home office\n\nMajor Subjects\nMixed use of a residence: how deductions are limited in rental situations Home office: qualification and calculation Strategies and planning for renting a principal residence instead of selling it Why buying a vacation home can be a very smart investment Should you rent or use your vacation home? Opportunities and pitfalls Rules for using like-kind exchanges on principal residences and vacation homes Understanding the tax rules for acquisition indebtedness and home equity indebtedness Maximizing your interest expense deduction in light of limitations in the tax code \nInstructions\nNone URL:https://sc.cpa/event/sstx166-27-surgents-tax-aspects-of-home-offices-and-vacation-homes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260621T010615 CREATED:20260612T223916Z LAST-MODIFIED:20260613T045712Z UID:10006321-1814356800-1814356800@sc.cpa SUMMARY:(SSAA267/27) Surgent's Surging Auditors: Revenue Rush DESCRIPTION:Event Description\nStepping into the shoes of an outside technical consultant\, each participant must perform an ASC 606 assessment for Quality Tiles\, Inc. (QTI)\, a company recently acquired by Home D?cor and More\, Inc. (HDM). HDM management needs to ensure the company is in compliance with GAAP related to revenue recognition before the next board meeting. Participants will meet with GTI’s controller and must strategically ask the right questions. Based on the information received\, they will apply guidance in ASC 606\, which can be complex\, to a series of revenue recognition considerations to determine if revenue is being recognized appropriately. \nDesigned For\nAccounting and auditing practitioners who are beginning their careers in public accounting \nObjectives\n\nRecall the key elements of the 5-step revenue recognition approach under ASC 606 \n Identify the key information necessary to assess revenue recognition under ASC 606 \n Assess the appropriateness of revenue recognition approaches\n\nMajor Subjects\nApplication of ASC 606 to contractual situations Identifying key information necessary to apply ASC 606 Assessing compliance with the guidance of ASC 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa267-27-surgents-surging-auditors-revenue-rush/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR